U.S. GOVERNMENT STANDARD GENERAL LEDGER
Treasury Financial Manual (TFM) Supplement No. S2
S2 13-01 June 2013
Part 2—Fiscal 2014 GTAS Implementation Testing
U.S. Standard General Ledger Advisory Division Bureau of the Fiscal Service
This page was intentionally left blank.
Transmittal Letter No. S2 13-01 Volume I
To: Heads of Government Departments, Agencies, and Others Concerned
Subject: U.S. Government Standard General Ledger Treasury Financial
Manual (TFM) Supplement (USSGL)
1. Purpose
This transmittal letter (T/L) revises the USSGL and replaces all previous amendments.
2. Rescission
T/L No. S2 13-01 rescinds the following publications:
T/L No. S2 12-03 USSGL, dated August 13, 2012;
TFM Volume I Bulletin No. 2012-02;
TFM Volume I Bulletin No. 2012-05;
TFM Volume I Bulletin No. 2012-06;
TFM Volume I Bulletin No. 2012-07;
AND
TFM Volume I Bulletin No. 2012-08.
3. Explanation of Updates
T/L No. S2 13-01 USSGL includes two parts:
Part 1, effective fiscal 2013, updates Part 2 of the August 2013 USSGL for fiscal 2013
reporting.
Part 2, effective fiscal 2013, updates Part 3 of the August 2013 USSGL for fiscal 2014
reporting.
4. Overall Changes to the USSGL
T/L S2 13-01 USSGL includes the following overall changes:
Part 1 – Fiscal 2013
Revised
Part 2 – Fiscal 2014
Revised
2
Summary of Changes—The Summary of Changes identifies specific changes made to the
USSGL. The summary heading “consolidated” refers to all changes to date for fiscal 2013.
5. Changes by Part/Section
Part 1—Fiscal 2013 reporting includes Sections I through VI:
Section I: Chart of Accounts—This section includes USSGL accounts that are required for
fiscal 2013 reporting.—Revised
Section II: Accounts and Definitions—This section includes USSGL accounts that are
required for fiscal 2013 reporting.—Revised
Section III: Account Transactions—This section provides transactions for USSGL accounts
effective October 1, 2012, for fiscal 2013 reporting.—Revised
Section IV: Account Attributes for USSGL Proprietary Accounts and FACTS II
Reporting—This section describes USSGL account attributes. It also displays the USSGL
account attributes used with each USSGL account for the Federal Agency Centralized Trial-
Balance System (FACTS) I and FACTS II for fiscal 2013 reporting.—Revised
Section V: Crosswalks to Standard External Reports for Fiscal 2013 Reporting—This
section provides fiscal 2013 reporting requirements for USSGL accounts that crosswalk to the
following reports:
Office of Management and Budget (OMB)—SF 133: Report on Budget Execution and
Budgetary Resources and the Budget Program and Financing (P&F) Schedule (combined
crosswalk)—Revised
FMS 2108: Yearend Closing Statement—No changes
OMB Form and Content— Balance Sheet, Statement of Net Cost, Statement of Changes in
Net Position, Statement of Custodial Activity, and Statement of Budgetary Resources—
Revised
Section VI: Crosswalks – Reclassified Statements for Fiscal 2013 Reporting—This section
includes crosswalks for use in fiscal 2013.
Reclassified Balance Sheet—Revised
Reclassified Statement of Net Cost—Revised
Reclassified Statement of Changes in Net Position—Revised
3
Part 3—Fiscal 2014 reporting includes Sections I through VII:
Section I: Chart of Accounts—This section includes USSGL accounts that are required for
fiscal 2014 reporting. Accounts added or revised are in bold typeface.—Revised
Section II: Accounts and Definitions—This section includes USSGL accounts that are
required for fiscal 2014 reporting.—Revised
Section III: Account Transactions—This section provides transactions for USSGL accounts
effective October 1, 2013, for fiscal 2014 reporting.—Revised
Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account
Reporting—This section describes USSGL account attributes. It also displays the USSGL
account attributes used with each USSGL account for fiscal 2014 reporting.—Revised
Section V: Crosswalks to Standard External Reports for Fiscal 2014 Reporting—This
section provides fiscal 2014 reporting requirements for USSGL accounts that crosswalk to the
following reports:
Office of Management and Budget (OMB) SF 133: Report on Budget Execution and
Budgetary Resources—Revised
OMB Budget Program and Financing (P&F) Schedule—Revised
FMS 2108: Yearend Closing Statement—Revised
OMB Form and Content: Balance Sheet, Statement of Net Cost, Statement of Changes in Net
Position, Statement of Custodial Activity, and Statement of Budgetary Resources—Revised
Section VI: Crosswalks – Reclassified Statements for Fiscal 2014 Reporting—This section
includes crosswalks for use in fiscal 2014.—Revised
Section VII: GTAS Edits and Validations for Fiscal 2014 Reporting—This section includes
required edits and validations for GTAS reporting for use in fiscal 2014.—Revised
6. Effective Date
Part 1 requirements, for fiscal 2013, are effective immediately.
Part 2 requirements, for fiscal 2014, are effective October 1, 2013.
7. References
Memorandum for all CFOs and Deputy CFOs, “Upcoming Bureau of the Fiscal Service Systems
Changes and Timelines,” dated April 11, 2013.
TFM Volume I, Bulletin No. 2012-07: Fiscal 2014 Implementation of the Six-Digit U.S.
Government Standard General Ledger (USSGL) Account Number Code Structure.
4
TFM Volume I, Part 2, Chapter 4200, “Agency Reporting on Unexpended Balances of Appropriations
and Funds (Federal Agencies’ Centralized Trial-Balance System II, FMS 2108: Year-End Closing
Statement),” dated July 11, 2011. See the TFM Web site at
http://www.fms.treas.gov/tfm/vol1/v1p2c420.pdf.
TFM Volume I, Part 2, Chapter 4700, “Agency Reporting Requirements for the Financial
Report of the United States Government,” dated May 31, 2013. See the TFM Web site at
http://www.fms.treas.gov/tfm/vol1/v1p2c470.pdf.
OMB Circular No. A-11 Revised, Transmittal Memorandum No. 86, dated August 3, 2012. See the OMB Web site at http://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/
2012_letter.pdf.
OMB Circular No. A-11, “Preparation, Submission, and Execution of the Budget,”
dated August 3, 2012. See the OMB Web site at
http://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/a_11_2012.
pdf.
OMB Circular No. A-136, “Financial Reporting Requirements” (Form and Content), dated August 3,
2012. See the OMB Web site at http://www.whitehouse.gov/sites/default/files/omb/assets/omb/
circulars/a136/a136_revised_2012.pdf.
8. Inquiries
Direct questions concerning this transmittal letter to the agency’s USSGL Board representative or
contact the USSGL Advisory Division staff at:
USSGL Advisory Division
Governmentwide Accounting
Bureau of the Fiscal Service
Department of the Treasury
Prince George’s Metro Center II
3700 East-West Highway
Hyattsville, MD 20782
Telephone: 202-874-9980
See the USSGL Web site at http://www.fms.treas.gov/ussgl/contacts.html for the USSGL Advisory
Division staff and agency USSGL Board representatives contact information.
Date: June 24, 2013 David A. Lebryk
Commissioner
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
Part 1 Fiscal 2013
I USSGL Chart of Accounts:
I 4295 Revised account title from "Revaluation of Foreign Currency in the Exchange Stabilization
Fund" to "Adjustments to the Exchange Stabilization Fund"
S2 13-01 2013
COA
I 5740 Revised account title from "Appropriated Earmarked Receipts Transferred In" to "Appropriated
Dedicated Collections Transferred In"
S2 13-01 2013 COA
I 5745 Revised account title from "Appropriated Earmarked Receipts Transferred Out" to
"Appropriated Dedicated Collections Transferred Out"
S2 13-01 2013 COA
II USSGL Accounts and Definitions:
II 3101 Revised definition to replace the words "dedicated and earmarked receipts" with the words
"dedicated receipts and dedicated collections"
S2 13-01 2013 DEF
II 5740 Revised definition to replace the words "earmarked receipts" with the words "dedicated
collections"
S2 13-01 2013 DEF
II 5745 Revised definition to replace the words "earmarked receipts" with the words "dedicated
collections"
S2 13-01 2013 DEF
III USSGL Account Transactions:
III A135 Combined TC A418 into TC A135; Added language to the comments and included USSGL
account 4510
S2 13-01 2013 TC
III A418 Deleted (see A135 above) S2 13-01 2013 TC
IV USSGL Account Attributes:
USSGL Proprietary Account Attribute Definition Report:
None
IV USSGL Proprietary Account Attribute Table:
IV 2400 Revised Federal NonFederal Code attribute domain value from "N" to "Y" S2 13-01 2013 PROP TBL
IV 7300 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" S2 13-01 2013 PROP TBL
IV FACTS II - Attribute Definition Report:
T/L S2 13-01 1 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
IV Reduction Type
Code
Added definition and attribute domain values S2 13-01
2013 ADR
IV FACTS II USSGL Account Attribute Table:
IV Reduction Type
Code Added
S2 13-01
2013
ATT TBL
Account
IV 4382 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL
IV 4383 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL
IV 4387 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL
IV 4388 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL
IV 4392 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL
IV 4393 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL
V USSGL Crosswalks to Standard External Reports:
SF 133: Report on Budget Execution and Budgetary Resources, and Schedule P: Program and Financing (P&F):
Column
Line
V 1000 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL accounts 4137 and 4139 S2 13-01 2013 SF-133
V 1020 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL account 4137 S2 13-01 2013 SF-133
V 1130 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F
V 1131 Delete USSGL account 4383 where Fund Type attribute domain is "1" S2 13-01 2013 SF-133/P&F
V 1131 Added Reduction Type attribute domain values to USSGL account 4393 S2 13-01 2013 SF-133/P&F
V 1132 Added Reduction Type attribute domain values to USSGL accounts 4382 and 4387 S2 13-01 2013 SF-133/P&F
V 1133 Added Reduction Type attribute domain values to USSGL accounts 4383 and 4388 S2 13-01 2013 SF-133/P&F
V 1134 Delete USSGL account 4397 where Fund Type attribute domain is "1" S2 13-01 2013 SF-133/P&F
V 1170 Delete USSGL account 4384 where Fund Type attribute domain is "1" S2 13-01 2013 SF-133/P&F
V 1173 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F
V 1174 Added Reduction Type attribute domain values to USSGL account 4382 S2 13-01 2013 SF-133/P&F
V 1230 Added Reduction Type attribute domain values to USSGL accounts 4392 and 4393 S2 13-01 2013 SF-133/P&F
T/L S2 13-01 2 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1230 Delete USSGL account 4397 where Fund Type attribute domain is "1" S2 13-01 2013 SF-133/P&F
V 1232 Added Reduction Type attribute domain values to USSGL accounts 4382, 4383, 4387, and 4388 S2 13-01 2013 SF-133/P&F
V 1272 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F
V 1273 Added Reduction Type attribute domain values to USSGL account 4382 S2 13-01 2013 SF-133/P&F
V 1320 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F
V 1420 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F
V 1421 Deleted Authority Type attribute domain "B" from USSGL account 4142 S2 13-01 2013 SF-133/P&F
V 1421 Deleted BEA Category Indicator attribute domain "M" from USSGL account 4142 S2 13-01 2013 SF-133/P&F
V 1510 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL account 4137 S2 13-01 2013 SF-133
V 1511 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL account 4137 S2 13-01 2013 SF-133
V 1520 Added Reduction Type attribute domain values to USSGL accounts 4392 and 4393 S2 13-01 2013 SF-133/P&F
V 1610 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL account 4137 S2 13-01 2013 SF-133
V 1611 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL account 4137 S2 13-01 2013 SF-133
V 1620 Added Reduction Type attribute domain values to USSGL accounts 4392 and 4393 S2 13-01 2013 SF-133/P&F
V 1722 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F
V 1723 Added Reduction Type attribute domain values to USSGL accounts 4382 and 4383 S2 13-01 2013 SF-133/P&F
V 1740 Added Debit Indicator for USSGL account 4215 S2 13-01 2013 SF-133
V 1823 Added Reduction Type attribute domain values to USSGL accounts 4382 and 4383 S2 13-01 2013 P&F
V 1840 Added Debit Indicator for USSGL account 4215 S2 13-01 2013 SF-133
V 1952 Delete USSGL accounts 4136, 4137, 4139, 4149, 4166, and 4172 S2 13-01 2013 P&F
V 2403 Added USSGL account 4215 S2 13-01 2013 SF-133
V 2501 Added USSGL account 4215 S2 13-01 2013 SF-133
V 2502 Added USSGL account 4215 S2 13-01 2013 SF-133
V 2503 Added USSGL account 4215 S2 13-01 2013 SF-133
V 2504 Added USSGL account 4215 S2 13-01 2013 SF-133
V 4053 Added Debit Indicator for USSGL account 4215 S2 13-01 2013 SF-133
V 4143 Added Debit Indicator for USSGL account 4215 S2 13-01 2013 SF-133
V 5010 Add USSGL accounts 1621 and 1622 S2 13-01 2013 SF-133
V 5011 Add USSGL accounts 1621 and 1622 S2 13-01 2013 SF-133
FMS 2108: Yearend Closing Statement:
Unexpended Balances, Investments, and Imprest Funds for Fiscal 2013 Reporting
T/L S2 13-01 3 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
Column
V None FMS 2108
Footnote
V None
Balance Sheet:
Line
V None BS
Footnote
V None
Statement of Net Cost:
Line
V 1 Added USSGL accounts 7171 and 7172 S2 13-01 2013 SNC
V 4 Deleted USSGL accounts 7171 and 7172 S2 13-01 2013 SNC
V 4 Revised Federal NonFederal Indicator attribute domain value from "blank" to "N" for USSGL
accounts 7271 and 7272
S2 13-01 2013 SNC
V 4 Revised Exchange Nonexchange Indicator attribute domain value from "blank" to "X" for
USSGL accounts 7271 and 7272
S2 13-01 2013 SNC
Footnote
V None
Statement of Changes in Net Position:
Line
Footnote
V
Statement of Budgetary Resources:
T/L S2 13-01 4 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
Column
V
Line
V 1000 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL accounts 4137 and 4139 S2 13-01 2013 SBR
V 1043 Revised Fund Type attribute domain from "ET" to "7" for USSGL account 4153 S2 13-01 2013 SBR
V 1490 Deleted Authority Type attribute domain "B" from USSGL account 4142 S2 13-01 2013 SBR
Footnote
V
Statement of Custodial Activity:
Line
V SCA
Footnote
V
VI USSGL Crosswalks to Reclassified Statements:
Reclassifed Balance Sheet:
Line
VI 2.4 Revised line title from "Troubled Assest Relief Program Direct Loans and Equity Investments
(for use by Treasury only)" to "TARP Direct Loans and Equity Investments (for use by Treasury
only)"
S2 13-01
2013 RBS
VI 2.5 Added line "Inventory and Related Property" S2 13-01 2013 RBS
VI 2.6 Revised line title from "Inventory and Related Property" to "Property, Plant, and Equipment" S2 13-01 2013 RBS
VI 2.7 Revised line title from "Property, Plant, and Equipment" to "Debt and Equity Securities" S2 13-01 2013 RBS
VI 2.8 Revised line title from "Debt and Equity Securities" to "Investments in Government Sponsored
Enterprises"
S2 13-01
2013 RBS
VI 2.9 Revised line title from "Investments in Government Sponsored Enterprises" to "Derivative
Assets"
S2 13-01
2013 RBS
VI 2.10 Revised line title from "Derivative Assets" to "Other Assets" S2 13-01 2013 RBS
T/L S2 13-01 5 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
VI 2.10 Added USSGL account 1995 S2 13-01 2013 RBS
VI 2.11 Revised line title from "Other Assets" to "Total Non-Federal Assets" S2 13-01 2013 RBS
VI 2.12 Deleted S2 13-01 2013 RBS
VI 3.8 Added USSGL account 1321 S2 13-01 2013 RBS
VI 6.2 Added USSGL account 2534 S2 13-01 2013 RBS
VI 7.1 Added USSGL account 2940 S2 13-01 2013 RBS
VI 7.3 Added USSGL account 2534 S2 13-01 2013 RBS
VI 7.10 Deleted USSGL account 2940 S2 13-01 2013 RBS
VI 7.10 Added USSGL account 2400 S2 13-01 2013 RBS
VI 9.1 Revised line title from "Net Position - Non Earmarked Funds" to "Net Position - All Other
Funds"
S2 13-01
2013 RBS
VI 9.1 Added USSGL accounts 5405, 5406, and 5919 S2 13-01 2013 RBS
VI 9.2 Revised line title from "Net Position - Earmarked Funds" to "Net Position - Funds From
Dedicated Collections"
S2 13-01
2013 RBS
VI 9.2 Added USSGL accounts 5405, 5406, and 5919 S2 13-01 2013 RBS
VI Footnote
Reclassifed Statement of Net Cost:
Line
VI 2 Added USSGL accounts 7171 and 7172 S2 13-01 2013 RSNC
VI 4 Deleted USSGL accounts 7171 and 7172 S2 13-01 2013 RSNC
VI 4 Revised Federal NonFederal Code attribute domain value from "blank" to "N" for USSGL
accounts 7271 and 7272
S2 13-01 2013 RSNC
VI 4 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" for USSGL
accounts 7271 and 7272
S2 13-01 2013 RSNC
VI 6.3 Deleted USSGL accounts 6190 and 6720 S2 13-01 2013 RSNC
VI 6.4 Deleted USSGL accounts 7211 and 7280 S2 13-01 2013 RSNC
VI 6.6 Deleted USSGL account 7290 S2 13-01 2013 RSNC
VI 6.7 Deleted USSGL accounts 6190 and 6400 S2 13-01 2013 RSNC
T/L S2 13-01 6 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
VI 11.1 Added USSGL accounts 5405 and 5406 S2 13-01 2013 RSNC
VI 11.2 Added USSGL accounts 6190 and 6720 S2 13-01 2013 RSNC
VI 11.3 Added USSGL accounts 7211 and 7280 S2 13-01 2013 RSNC
VI 11.5 Added USSGL account 7290 S2 13-02 2013 RSNC
Footnote
VI 1 Deleted S2 13-01 2013 RSNC
VI 5 Deleted S2 13-01 2013 RSNC
VI 6 Deleted S2 13-01 2013 RSNC
Reclassifed Statement of Changes in Net Position
Line
VI 6.4 Delete USSGL account 7112 and 7190
VI 7.12 Added USSGL account 5919 S2 13-01 2013 RSCNP
Footnote
VI
Part 2 Fiscal 2014
I USSGL Chart of Accounts:
I 132000 Revised account title from "Employment Benefit Contributions Receivable" to "Funded
Employment Benefit Contributions Recivable"
S2 13-01
2014 COA
I 161000 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 161100 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 161200 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 161300 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 162000 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 162100 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 162200 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 162300 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
T/L S2 13-01 7 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
I 163000 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 163100 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 163300 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 251000 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 412200 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA
I 520000 Revised account number from 20000 to 520000 to correct prior posting error S2 13-01 2014 COA
I
574000
Revised account title from "Appropriated Earmarked Receipts Transferred In" to "Appropriated
Dedicated Collections Transferred In"
S2 13-01 2014 COA
I 574500 Revised account title from "Appropriated Earmarked Receipts Transferred Out" to
"Appropriated Dedicated Collections Transferred Out"
S2 13-01 2014 COA
II USSGL Accounts and Definitions:
II 101000 Revised definition to replace the words "Public Debt" and "BPD" with the words "Fiscal
Service"
S2 13-01 2014 DEF
II 161000 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 161100 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 161200 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 161300 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 162100 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 162200 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 162300 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 163000 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 163100 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 163300 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 214100 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 251000 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 310100 Revised definition to refer to dedicated collections instead of earmarked receipts S2 13-01 2014 DEF
II 412200 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 414100 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 490800 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
II 574000 Revised definition to refer to dedicated collections instead of earmarked receipts S2 13-01 2014 DEF
II 574500 Revised definition to refer to dedicated collections instead of earmarked receipts S2 13-01 2014 DEF
II 631000 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF
T/L S2 13-01 8 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
III USSGL Account Transactions:
III A135 Combined TC A418 into TC A135; Added language to the comments and included USSGL
account 451000
S2 13-01 2014 TC
III A156 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III A250 Revised description and comment to replace the words "Public Debt" with the words "Fiscal
Service"
S2 13-01 2014 TC
III A251 Revised description and comment to replace the words "Public Debt" with the words "Fiscal
Service"
S2 13-01 2014 TC
III A418 Deleted (see A135 above) S2 13-01 2014 TC
III A518 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III A519 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III A522 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III A523 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III B120 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III B121 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III B150 Revised comment to replace the letters "BPD" with the words "Fiscal Service" S2 13-01 2014 TC
III B152 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service"
S2 13-01 2014 TC
III B154 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C124 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C125 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C149 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C151 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C153 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C435 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C436 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C437 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C618 Revised description and comment to replace the words "Public Debt" with the words "Fiscal
Service"
S2 13-01 2014 TC
III C622 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C624 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C750 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service
S2 13-01 2014 TC
III C751 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service
S2 13-01 2014 TC
T/L S2 13-01 9 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
III C752 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service
S2 13-01 2014 TC
III C753 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service
S2 13-01 2014 TC
III C754 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service
S2 13-01 2014 TC
III C755 Revised description to replace the words "Public Debt" with the words "Fiscal Service"
Revised comment to replace letters "BPD" with words "Fiscal Service
S2 13-01 2014 TC
III C780 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III C784 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III E113 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III E115 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III E117 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III E119 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
III F366 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC
IV USSGL Account Attributes:
USSGL Proprietary and Budgetary Account Attribute Definition Report:
IV Credit Cohort Year Revised domain values S2 13-01 2014 ADR
IV Federal Nonfederal
Code
Added domain value "Z - Non-Reciprocating Federal Activity" S2 13-01 2014 ADR
IV Reporting Type
Code
Revised domain value "E - Earmarked" to "E - Dedicated Collection" S2 13-01 2014 ADR
IV Reduction Type
Code
Added S2 13-01
2014 ADR
IV USSGL Proprietary and Budgetary Account Attribute Table:
Attribute
IV Credit Cohort Year Revised domain values S2 13-01 2014 PROP TBL
IV Reduction Type
Code Added
S2 13-01
2014
ATT TBL
USSGL
T/L S2 13-01 10 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
IV
241000 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
298000 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
310500 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading
Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading
Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
310800 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading
Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading
Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
310900 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading
Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading
Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01 2014 ATT TBL
IV
438200 Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",
"SQ1", and "OTR"
S2 13-01 2014 ATT TBL
IV 438300
Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",
"SQ1", and "OTR"
S2 13-01 2014 ATT TBL
IV 438700
Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",
"SQ1", and "OTR"
S2 13-01 2014 ATT TBL
IV 438800
Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",
"SQ1", and "OTR"
S2 13-01 2014 ATT TBL
IV
439200 Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",
"SQ1", and "OTR"
S2 13-01 2014 ATT TBL
IV 439300
Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",
"SQ1", and "OTR"
S2 13-01 2014 ATT TBL
IV
570500 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading
Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading
Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
570800 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading
Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading
Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
T/L S2 13-01 11 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
IV
570900 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading
Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading
Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
599000 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
599100 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV 619000 Revised Federal Nonfederal Code attribute domain values from "F/G/N" to "F/N" S2 13-01 2014 ATT TBL
IV 640000 Revised Federal Nonfederal Code attribute domain values from "F/G/N" to "F/N" S2 13-01 2014 ATT TBL
IV 711200 Revised Federal Nonfederal Code attribute domain values from "F/G" to "F" S2 13-01 2014 ATT TBL
IV 719000 Revised Federal Nonfederal Code attribute domain values from "F/G/N" to "F/N" S2 13-01 2014 ATT TBL
IV
740000 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
740100 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
IV
740500 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised
Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised
Trading Partner Main Account Code attribute domain value from "####" to "Blank"
S2 13-01
2014
ATT TBL
V USSGL Crosswalks to Standard External Reports:
SF 133: Report on Budget Execution and Budgetary Resources:
Column
V
Line
V
1000
Revised GTAS Fund Type Code attribute domain from "ES" to "ES/ET" with TAS Status Code
"U" for USSGL account 439700
S2 13-01
2014
SF-133
V
1000
Revised GTAS Fund Type Code attribute domain from "EG/ET" to "EG" with TAS Status Code
"U/E" for USSGL account 439700
S2 13-01
2014
SF-133
T/L S2 13-01 12 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1020 Revised TAS Status Code attribute domain from "U" to "U/E" for USSGL account 437000 S2 13-01 2014 SF-133
V
1020
Revised Authority Type Code attribute domains from “D/P/S” to “S” with GTAS Fund Type
Code attribute domains “EC/EG/EM/EP/ER/ES/ET/TR” for USSGL accounts 438200 and
438300
S2 13-01
2014
SF-133
V
1020
Add row with Authority Type Code attribute domain “D” with GTAS Fund Type Code attribute
domains “ES/ET” for USSGL accounts 438200 and 438300
S2 13-01
2014
SF-133
V
1020
Add row with Authority Type Code attribute domain “P” with GTAS Fund Type Code attribute
domains “EP/ER/ES/ET/TR” for USSGL accounts 438200 and 438300
S2 13-01
2014
SF-133
V
1020
Deleted row with GTAS Fund Type Code attribute domain "ES" from USSGL account 439800 S2 13-01
2014
SF-133
V 1130 Added Reduction Type attribute domain values to USSGL account 439200 S2 13-01 2014 SF-133
V 1131 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438300 S2 13-01 2014 SF-133
V 1131 Added Reduction Type attribute domain values to USSGL account 439300 S2 13-01 2014 SF-133
V 1132 Added Reduction Type attribute domain values to USSGL accounts 438200 and 438700 S2 13-01 2014 SF-133
V
1132
Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EP/ER/ES/ET/TR” for USSGL account 438200
S2 13-01
2014
SF-133
V 1133 Added Reduction Type attribute domain values to USSGL accounts 438300 and 438800 S2 13-01 2014 SF-133
V
1133
Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EP/ER/ES/ET/TR” for USSGL account 438300
S2 13-01
2014
SF-133
V 1170 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438400 S2 13-01 2014 SF-133
V 1173 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 SF-133
V 1174 Added Reduction Type attribute domain values to USSGL account 438200 S2 13-01 2014 SF-133
V 1230 Added Reduction Type attribute domain values to USSGL accounts 439200 and 439300 S2 13-01 2014 SF-133
V
1232
Added Reduction Type attribute domain values to USSGL accounts 438200, 438300, 438700,
and 438800
S2 13-01
2014
SF-133
V
1232
Revised GTAS Fund Type Code attribute domains from “ES/ET” to “EP/ER/ES/ET/TR” for
USSGL accounts 438200 and 438300
S2 13-01
2014
SF-133
V 1272 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 SF-133
V 1273 Added Reduction Type attribute domain values to USSGL account 438200 S2 13-01 2014 SF-133
V 1320 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 SF-133
V 1420 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 SF-133
V 1520 Added Reduction Type attribute domain values to USSGL accounts 439200 and 439300 S2 13-01 2014 SF-133
V 1620 Added Reduction Type attribute domain values to USSGL accounts 439200 and 439300 S2 13-01 2014 SF-133
V 1722 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 SF-133
V 1723 Added Reduction Type attribute domain values to USSGL accounts 438200 and 438300 S2 13-01 2014 SF-133
T/L S2 13-01 13 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1740 Revised Debit Credit Indicator from "D/C" to "D" for USSGL account 421500 S2 13-01 2014 SF-133
V 1823 Added Reduction Type attribute domain values to USSGL accounts 438200 and 438300 S2 13-01 2014 SF-133
V 1840 Revised Debit Credit Indicator from "D/C" to "D" for USSGL account 421500 S2 13-01 2014 SF-133
V 2403 Added USSGL account 421500 S2 13-01 2014 SF-133
V 2501 Added USSGL account 421500 S2 13-01 2014 SF-133
V 2502 Added USSGL account 421500 S2 13-01 2014 SF-133
V 2503 Added USSGL account 421500 S2 13-01 2014 SF-133
V 2504 Added USSGL account 421500 S2 13-01 2014 SF-133
V 4053 Revised Debit Credit Indicator from "D/C" to "D" for USSGL account 421500 S2 13-01 2014 SF-133
V 4143 Revised Debit Credit Indicator from "D/C" to "D" for USSGL account 421500 S2 13-01 2014 SF-133
Program and Financing (P&F) Schedule:
Column
V
Line
V 1020 Revised Authority Type Code attribute domains from “D/P/S” to “S” with GTAS Fund Type
Code attribute domains “EC/EG/EM/EP/ER/ES/ET/TR” for USSGL accounts 438200 and
438300
S2 13-01 2014 P&F
V 1020 Add row with Authority Type Code attribute domain “D” with GTAS Fund Type Code attribute
domains “ES/ET” for USSGL accounts 438200 and 438300
S2 13-01 2014 P&F
V 1020 Add row with Authority Type Code attribute domain “P” with GTAS Fund Type Code attribute
domains “EP/ER/ES/ET/TR” for USSGL accounts 438200 and 438300
S2 13-01 2014 P&F
V 1020 Deleted row with GTAS Fund Type Code attribute domain "ES" from USSGL account 439800 S2 13-01 2014 P&F
V 1130 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F
V 1131 Added Reduction Type attribute domains to USSGL account 439300 S2 13-01 2014 P&F
V 1131 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438300 S2 13-01 2014 P&F
V 1132 Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EP/ER/ES/ET/TR” for USSGL account 438200
S2 13-01 2014 P&F
V 1132 Added Reduction Type attribute domain values to USSGL accounts 438200 and 438700 S2 13-01 2014 P&F
V 1133 Added Reduction Type attribute domain values to USSGL accounts 438300 and 438800 S2 13-01 2014 P&F
T/L S2 13-01 14 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1133 Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EP/ER/ES/ET/TR” for USSGL account 438300
S2 13-01 2014 P&F
V 1170 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438400 S2 13-01 2014 P&F
V 1173 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F
V 1174 Added Reduction Type attribute domains to USSGL account 438200 S2 13-01 2014 P&F
V 1230 Added Reduction Type attribute domains to USSGL accounts 439200 and 439300 S2 13-01 2014 P&F
V 1232 Added Reduction Type attribute domain values to USSGL accounts 438200, 438300, 438700,
and 438800
S2 13-01 2014 P&F
V 1232 Revised GTAS Fund Type Code attribute domains from “ES/ET” to “EP/ER/ES/ET/TR” for
USSGL accounts 438200 and 438300
S2 13-01 2014 P&F
V 1272 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F
V 1273 Added Reduction Type attribute domains to USSGL account 438200 S2 13-01 2014 P&F
V 1320 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F
V 1420 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F
V 1520 Added Reduction Type attribute domains to USSGL accounts 439200 and 439300 S2 13-01 2014 P&F
V 1620 Added Reduction Type attribute domains to USSGL accounts 439200 and 439300 S2 13-01 2014 P&F
V 1722 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F
V 1723 Added Reduction Type attribute domains to USSGL accounts 438200 and 438300 S2 13-01 2014 P&F
V 1823 Added Reduction Type attribute domains to USSGL accounts 438200 and 438300 S2 13-01 2014 P&F
V 5010 Added USSGL 162100 and 162200 S2 13-01 2014 P&F
V 5011 Added USSGL 162100 and 162200 S2 13-01 2014 P&F
FMS 2108: Yearend Closing Statement:
Column
V 2 Deleted USSGL account 119500 S2 13-01 2014 FMS 2108
Footnote
V None
Balance Sheet:
Line
Unexpended Balances, Investments, and Imprest Funds for Fiscal 2013 Reporting
T/L S2 13-01 15 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 19 Added Domain value of "F" and Deleted Domain value of "G" for Federal NonFederal Code
attribute for USSGL account 294000
S2 13-01
2014 BS
V 19 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
241000 and 298000
S2 13-01 2014 BS
30 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310500, 310800, and 310900
S2 13-01 2014 BS
31 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310500, 310800, and 310900
S2 13-01 2014 BS
32 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
570500, 570800, and 570900; Revised Federal NonFederal Code attribute domain values from
"G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000, 740100, and 740500; Revised
Federal NonFederal Code attribute domain values from "F/G/N" to "F/N" for USSGL accounts
619000, 640000, and 719000; Revised Federal NonFederal Code attribute domain values from
"F/G" to "F" for USSGL account 711200
S2 13-01 2014 BS
33 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
570500, 570800, and 570900; Revised Federal NonFederal Code attribute domain values from
"G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000, 740100, and 740500; Revised
Federal NonFederal Code attribute domain values from "F/G/N" to "F/N" for USSGL accounts,
640000, and 719000; Revised Federal NonFederal Code attribute domain values from "F/G" to
"F" for USSGL account 711200
S2 13-01 2014 BS
Footnote
V
Statement of Net Cost:
Line
V 1 Added USSGL accounts 717100 and 717200; Revised Federal NonFederal Code attribute
domain values from "F/G/N" to "F/N" for USSGL accounts 619000 and 640000
S2 13-01 2014 SNC
V 2 Revised Federal NonFederal Code attribute domain values from "F/G" to "F" for USSGL
account 711200; Revised Federal NonFederal Code attribute domain values from "F/G/N" to
"F/N" for USSGL account 719000
S2 13-01 2014 SNC
V 4 Deleted USSGL accounts 717100 and 717200 S2 13-01 2014 SNC
V 4 Revised Federal NonFederal Code attribute domain value from "blank" to "NonFed" for USSGL
accounts 727100 and 727200
S2 13-01 2014 SNC
T/L S2 13-01 16 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 4 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" for USSGL
accounts 727100 and 727200
S2 13-01 2014 SNC
V 6 Revised Federal NonFederal Code attribute domain values from "F/G/N" to "F/N" for USSGL
account 640000
S2 13-01 2014 SNC
V 7 Revised Federal NonFederal Code attribute domain values from "F/G" to "F" for USSGL
account 711200; Revised Federal NonFederal Code attribute domain values from "F/G/N" to
"F/N" for USSGL account 719000
S2 13-01 2014 SNC
Footnote
V None
Statement of Changes in Net Position:
Line
Footnote
V
Statement of Budgetary Resources:
Column
Line
V 1000 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL accounts
413700, 413900, 414900, 416600, and 417200
S2 13-01 2014 SBR
V 1000 Revised GTAS Fund Type Code attribute domain value from “ET” to “EG/EP/ER/ET” for
USSGL account 413900
S2 13-01 2014 SBR
V 1000 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “EP” for USSGL account 429500
S2 13-01 2014 SBR
V 1000 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER/ES/ET” to
“EG/EP/ER/ES/ET/TR” for USSGL account 438400
S2 13-01 2014 SBR
V 1020 Add row with Authority Type Code attribute domain “D” with GTAS Fund Type Code attribute
domains “ES/ET” for USSGL accounts 438200 and 438300
S2 13-01 2014 SBR
T/L S2 13-01 17 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1020 Add row with Authority Type Code attribute domain “P” with GTAS Fund Type Code attribute
domains “EP/ER/ES/ET/TR” for USSGL accounts 438200 and 438300
S2 13-01 2014 SBR
V 1020 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL accounts
413000, 413200, 413700, 416600, and 417200
S2 13-01 2014 SBR
V 1020 Revised Authority Type Code attribute domain values from "B/P/S" to "P/S" for USSGL
accounts 414000
S2 13-01 2014 SBR
V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “EG/EP” for USSGL account 414000
S2 13-01 2014 SBR
V 1020 Revised Debit Credit Indicator attribute domain from "D/C" to "D" for USSGL 419600 S2 13-01 2014 SBR
V 1020 Revised Debit Credit Indicator attribute domain from "D/C" to "C" for USSGL 419700 S2 13-01 2014 SBR
V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “EP” for USSGL account 429500
S2 13-01 2014 SBR
V 1020 Revised Authority Type Code attribute domains from “D/P/S” to “S” with GTAS Fund Type
Code attribute domains “EC/EG/EM/EP/ER/ES/ET/TR” for USSGL accounts 438200 and
438300
S2 13-01 2014 SBR
V 1020 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER/ES/ET” to
“EG/EP/ER/ES/ET/TR” for USSGL account 438400
S2 13-01 2014 SBR
V 1020 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “ES/ET” for USSGL account 438700 and 438800
S2 13-01 2014 SBR
V 1043 Revised Debit Credit Indicator attribute domain from "D/C" to "D" for USSGL 419600 S2 13-01 2014 SBR
V 1043 Revised Debit Credit Indicator attribute domain from "D/C" to "C" for USSGL 419700 S2 13-01 2014 SBR
V 1043 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “EP” for USSGL account 429500
S2 13-01 2014 SBR
V 1290 Added row for Beginning Indicator for USSGL 412600 S2 13-01 2014 SBR
V 1290 Added TAS Status Code attribute domain value “U” with GTAS Fund Type Code “ES” for
USSGL 412700
S2 13-01 2014 SBR
V 1290 Add row with Authority Type Code attribute domain “P” with GTAS Fund Type Code attribute
domains “EP/ER/ES/ET/TR” for USSGL accounts 438200 and 438300
S2 13-01 2014 SBR
V 1290 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 439700 S2 13-01 2014 SBR
V 1290 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET” to
“EG” where TAS Status Code is "E" for USSGL account 411900
S2 13-01 2014 SBR
V 1290 Revised Debit/Credit Indicator attribute domain value from “C” to “D/C” for USSGL account
412600
S2 13-01 2014 SBR
V 1290 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL
account 412600
S2 13-01 2014 SBR
T/L S2 13-01 18 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1290 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EG/EP/ER/ES/ET” for USSGL account 413800
S2 13-01 2014 SBR
V 1290 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “EG/EP” for USSGL account 414000
S2 13-01 2014 SBR
V 1290 Revised Authority Type Code attribute domain value from “blank” to “P” for USSGL 415700 S2 13-01 2014 SBR
V 1290 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL accounts
416600 and 417200
S2 13-01 2014 SBR
V 1290 Revised GTAS Fund Type Code attribute domain value from “EG” to
“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 437000
S2 13-01 2014 SBR
V 1290 Revised Authority Type Code attribute domains from "D/P" to "D" and GTAS Fund Type Code
attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to “ES/ET” for USSGL accounts
438200 and 438300
S2 13-01 2014 SBR
V 1290 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” with Authority
Type Code attribute domain "P" for USSGL account 438400
S2 13-01 2014 SBR
V 1290 Revised GTAS Fund Type Code attribute domain by removing “EG” with Authority Type Code
attribute domain "D" from USSGL account 438400
S2 13-01 2014 SBR
V 1490 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to
“ES/ET” for USSGL account 412800
S2 13-01 2014 SBR
V 1490 Revised GTAS Fund Type Code attribute domain value from “EP” to “EG/EP/ER/TR” for
USSGL account 414200
S2 13-01 2014 SBR
V 1690 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EG/EP/ER/ET” for USSGL accounts 403200, 403400, 413100, 413300, 416000, 439200,
439300, and 439500
S2 13-01 2014 SBR
V 1690 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL account
413700
S2 13-01 2014 SBR
V 1890 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”
to “EG/EP” for USSGL account 414000
S2 13-01 2014 SBR
V 1890 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ET/TR” to
“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 417000
S2 13-01 2014 SBR
V 1890 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL account
417200
S2 13-01 2014 SBR
V 1890 Revised Federal NonFederal Code attribute domain value from “F” to “E/F” for USSGL account
422100
S2 13-01 2014 SBR
V 1890 Revised Federal NonFederal Code attribute domain value from “E” to “E/F/N” for USSGL
422200
S2 13-01 2014 SBR
T/L S2 13-01 19 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
V 1890 Revised Debit Credit Indicator attribute domain value from “C” to “D/C” for USSGL account
428700
S2 13-01 2014 SBR
V 1890 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER/ET” to
“EG/EP/ER/ET/TR” for USSGL account 438400
S2 13-01 2014 SBR
V 3090 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ES/ET/TR” to
“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 428500
S2 13-01 2014 SBR
V 4179 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/TR” to
“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 421000
S2 13-01 2014 SBR
V 4179 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EP/ER/ES/ET/TR” to
“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 421500
S2 13-01 2014 SBR
V 4187 Revised TAS Status Code attribute domain value from “U/E” to “U” for USSGL accounts
427300 and 429000
S2 13-01 2014 SBR
V 4187 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to
“EP/ER/TR” for USSGL account 429000
S2 13-01 2014 SBR
Footnote
V None
Statement of Custodial Activity:
Line
V
Footnote
V
VI USSGL Crosswalks to Reclassified Statements:
Reclassifed Balance Sheet:
Line
VI 2.4 Revised line title from "Troubled Assest Relief Program Direct Loans and Equity Investments
(for use by Treasury only)" to "TARP Direct Loans and Equity Investments (for use by Treasury
only)"
S2 13-01
2014 RBS
VI 2.5 Added line titled "Inventory and Related Property" S2 13-01 2014 RBS
VI 2.6 Revised line title from "Inventory and Related Property" to "Property, Plant, and Equipment" S2 13-01 2014 RBS
VI 2.7 Revised line title from "Property, Plant, and Equipment" to "Debt and Equity Securities" S2 13-01 2014 RBS
T/L S2 13-01 20 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
VI 2.8 Revised line title from "Debt and Equity Securities" to "Investments in Government Sponsored
Enterprises"
S2 13-01
2014 RBS
VI 2.9 Revised line title from "Investments in Government Sponsored Enterprises" to "Derivative
Assets"
S2 13-01
2014 RBS
VI 2.10 Revised line title from "Derivative Assets" to "Other Assets" S2 13-01 2014 RBS
VI 2.11 Revised line title from "Other Assets" to "Total Non-Federal Assets" S2 13-01 2014 RBS
VI 2.12 Deleted S2 13-01 2014 RBS
VI 7.1 Added USSGL account 294000 S2 13-01 2014 RBS
VI 7.10 Deleted USSGL account 294000 S2 13-01 2014 RBS
VI 7.10 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
241000 and 298000
S2 13-01 2014 RBS
VI 9.1 Revised line title from "Net Position - Non Earmarked Funds" to "Net Position - All Other
Funds"
S2 13-01
2014 RBS
VI 9.1 Revised Federal NonFederal Code attribute domain value from "F" to "F/N" for USSGL
account 532500
S2 13-01
2014 RBS
VI 9.1 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310500, 310800, 310900, 570500, 570800, and 570900; Revised Federal NonFederal Code
attribute domain values from "G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000,
740100, and 740500; Revised Federal NonFederal Code attribute domain values from "F/G/N"
to "F/N" for USSGL accounts 619000, 640000, and 719000; Revised Federal NonFederal Code
attribute domain values from "F/G" to "F" for USSGL account 711200
S2 13-01 2014 RBS
VI 9.2 Revised line title from "Net Position - Earmarked Funds" to "Net Position - Funds From
Dedicated Collections"
S2 13-01
2014 RBS
VI 9.2 Added USSGL accounts 540500 and 540600 S2 13-01 2014 RBS
VI 9.2 Revised Federal NonFederal attribute domain value from "F" to "F/N" for USSGL account
532500
S2 13-01
2014 RBS
VI 9.2 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310500, 310800, 310900, 570500, 570800, and 570900; Revised Federal NonFederal Code
attribute domain value from "G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000,
740100, and 740500; Revised Federal NonFederal Code attribute domain values from "F/G/N"
to "F/N" for USSGL accounts 619000, 640000, and 719000; Revised Federal NonFederal Code
attribute domain values from "F/G" to "F" for USSGL account 711200
S2 13-01 2014 RBS
T/L S2 13-01 21 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
VI Footnote
Reclassifed Statement of Net Cost:
Line
VI 2 Added USSGL accounts 717100 and 717200 S2 13-01 2014 RSNC
VI 4 Deleted USSGL accounts 717100 and 717200 S2 13-01 2014 RSNC
VI 4 Revised Federal NonFederal Code attribute domain value from "blank" to "N" for USSGL
accounts 727100 and 727200
S2 13-01 2014 RSNC
VI 4 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" for USSGL
accounts 727100 and 727200
S2 13-01 2014 RSNC
VI 6.3 Deleted USSGL accounts 619000 and 672000 S2 13-01 2014 RSNC
VI 6.4 Deleted USSGL accounts 721000 and 728000 S2 13-01 2014 RSNC
VI 6.6 Deleted USSGL account 729000 S2 13-01 2014 RSNC
VI 6.7 Deleted USSGL accounts 619000 and 640000 S2 13-01 2014 RSNC
VI 11.2 Added USSGL accounts 619000 and 672000 S2 13-01 2014 RSNC
VI 11.3 Added USSGL accounts 721100 and 728000 S2 13-01 2014 RSNC
VI 11.5 Added USSGL account 729000 S2 13-01 2014 RSNC
VI 11.6 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
599000 and 599100
S2 13-01 2014 RSNC
Footnote
VI 4 Deleted S2 13-01 2014 RSNC
VI 5 Deleted S2 13-01 2014 RSNC
Reclassifed Statement of Changes in Net Position
Line
VI 3.1 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310900, 570900, and 740100
S2 13-01 2014 RSCNP
VI 3.2 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310800, 570800, and 740000
S2 13-01 2014 RSCNP
VI 3.3 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
310500, 570500, and 740500
S2 13-01 2014 RSCNP
T/L S2 13-01 22 June 2013
U.S. Government Standard General Ledger
Summary of Changes
(Consolidated)
DRAFT
Section Item Changed Change T/L
Effective
Year
USSGL TFM
SECTION
T/L S2 13-01
VI 6.4 Deleted USSGL accounts 711200 and 719000 S2 13-01 2014 RSCNP
VI 7.12 Added USSGL account 5919; Revised Federal NonFederal Code attribute domain value from
"G" to "Z" for USSGL accounts 599000 and 599100
S2 13-01 2014 RSCNP
VI 8.6 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts
599000 and 599100
S2 13-01 2014 RSCNP
Footnote
VI
VII Validations and Edits for Fiscal 2014 Reporting
Edits
Edit Number
VII 7 Deleted USSGL account 119500 S2 13-01 2014 EDITS
VII 22 Added USSGL accounts 110100, 110300, 110900, 114500, and 199900 S2 13-01 2014 EDITS
VII 23 Added USSGL accounts 110100, 110300, 110900, 114500, 199900, 320600, and 571200 S2 13-01 2014 EDITS
T/L S2 13-01 23 June 2013
This page was intentionally left blank.
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 1 June 2013
Account
Number
Title
Normal
Balance
100000 ASSETS
101000 Fund Balance With Treasury Debit
109000 Fund Balance With Treasury Under a Continuing Resolution Debit
CASH
110100 General Fund Operating Cash Debit
110300 Restricted Operating Cash Debit
110900 Checks Outstanding Credit
111000 Undeposited Collections Debit
112000 Imprest Funds Debit
112500 U.S. Debit Card Funds Debit
113000 Funds Held by the Public Debit
114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account Debit
119000 Other Cash Debit
119300 International Monetary Fund Assets - Reserve Position Debit
119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights Debit
119500 Other Monetary Assets Debit
120000 Foreign Currency Debit
120500 Foreign Currency Denominated Equivalent Assets Debit
120900 Uninvested Foreign Currency Debit
125000 Central Accounting/Agency Reconciliation Account Debit
RECEIVABLES
131000 Accounts Receivable Debit
131900 Allowance for Loss on Accounts Receivable Credit
132000 Funded Employment Benefit Contributions Receivable Debit
132100 Unfunded FECA Benefit Contributions Receivable Debit
132500 Taxes Receivable Debit
132900 Allowance for Loss on Taxes Receivable Credit
133000 Receivable for Transfers of Currently Invested Balances Debit
133500 Expenditure Transfers Receivable Debit
134000 Interest Receivable - Not Otherwise Classified Debit
134100 Interest Receivable - Loans Debit
134200 Interest Receivable - Investments Debit
134300 Interest Receivable - Taxes Debit
134400 Interest Receivable on Special Drawing Rights Debit
134500 Allowance for Loss on Interest Receivable - Loans Credit
134600 Allowance for Loss on Interest Receivable - Investments Credit
134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified Credit
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 2 June 2013
134800 Allowance for Loss on Interest Receivable - Taxes Credit
135000 Loans Receivable Debit
135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit
135900 Allowance for Loss on Loans Receivable Credit
136000 Penalties and Fines Receivable - Not Otherwise Classified Debit
136100 Penalties and Fines Receivable - Loans Debit
136300 Penalties and Fines Receivable - Taxes Debit
136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit
136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise
Classified
Credit
136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Credit
137000 Administrative Fees Receivable - Not Otherwise Classified Debit
137100 Administrative Fees Receivable - Loans Debit
137300 Administrative Fees Receivable - Taxes Debit
137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit
137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise
Classified
Credit
137800 Allowance for Loss on Administrative Fees Receivable - Taxes Credit
138000 Loans Receivable - Troubled Assets Relief Program Debit
138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit
138400 Interest Receivable - Foreign Currency Denominated Assets Debit
138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief
Program
Credit
138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit
139900 Allowance for Subsidy Credit
141000 Advances and Prepayments Debit
INVENTORY AND RELATED PROPERTY
151100 Operating Materials and Supplies Held for Use Debit
151200 Operating Materials and Supplies Held in Reserve for Future Use Debit
151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable Debit
151400 Operating Materials and Supplies Held for Repair Debit
151900 Operating Materials and Supplies - Allowance Credit
152100 Inventory Purchased for Resale Debit
152200 Inventory Held in Reserve for Future Sale Debit
152300 Inventory Held for Repair Debit
152400 Inventory - Excess, Obsolete, and Unserviceable Debit
152500 Inventory - Raw Materials Debit
152600 Inventory - Work-in-Process Debit
152700 Inventory - Finished Goods Debit
152900 Inventory - Allowance Credit
SEIZED MONETARY ASSETS
153100 Seized Monetary Instruments Debit
153200 Seized Cash Deposited Debit
FORFEITED PROPERTY
154100 Forfeited Property Held for Sale Debit
154200 Forfeited Property Held for Donation or Use Debit
154900 Forfeited Property - Allowance Credit
FORECLOSED PROPERTY
155100 Foreclosed Property Debit
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 3 June 2013
155900 Foreclosed Property - Allowance Credit
COMMODITIES
156100 Commodities Held Under Price Support and Stabilization Support Programs Debit
156900 Commodities - Allowance Credit
STOCKPILE MATERIALS
157100 Stockpile Materials Held in Reserve Debit
157200 Stockpile Materials Held for Sale Debit
OTHER RELATED PROPERTY
159100 Other Related Property Debit
159900 Other Related Property - Allowance Credit
INVESTMENTS
161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal
Service
Debit
161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Credit
161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Debit
161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the
Bureau of the Fiscal Service
Debit
161800 Market Adjustment - Investments Debit
162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities Debit
162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities Credit
162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities Debit
162300 Amortization of Discount and Premium on Securities Other Than the Bureau of
the Fiscal Service Securities
Debit
163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the
Fiscal Service
Debit
163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the
Fiscal Service
Credit
163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Fiscal Service
Debit
164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit
Reform Act
Debit
164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of
the Federal Credit Reform Act
Credit
164400 Common Stock Accounted for Under the Provisions of the Federal Credit
Reform Act
Debit
164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of
the Federal Credit Reform Act
Credit
164600 Discount on Securities Account for Under the Provisions of the Federal Credit
Reform Act
Credit
164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit
Reform Act
Debit
165000 Preferred Stock in Federal Government Sponsored Enterprise Debit
165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored
Enterprise
Debit
165200 Common Stock Warrants in Federal Government Sponsored Enterprise Debit
165300 Market Adjustment - Common Stock Warrants in Federal Government
Sponsored Enterprise
Debit
167000 Foreign Investments Debit
167100 Discount on Foreign Investments Credit
167200 Premium on Foreign Investments Debit
167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 4 June 2013
169000 Other Investments Debit
GENERAL PROPERTY, PLANT, AND EQUIPMENT
171100 Land and Land Rights Debit
171200 Improvements to Land Debit
171900 Accumulated Depreciation on Improvements to Land Credit
172000 Construction-in-Progress Debit
173000 Buildings, Improvements, and Renovations Debit
173900 Accumulated Depreciation on Buildings, Improvements, and Renovations Credit
174000 Other Structures and Facilities Debit
174900 Accumulated Depreciation on Other Structures and Facilities Credit
175000 Equipment Debit
175900 Accumulated Depreciation on Equipment Credit
181000 Assets Under Capital Lease Debit
181900 Accumulated Depreciation on Assets Under Capital Lease Credit
182000 Leasehold Improvements Debit
182900 Accumulated Amortization on Leasehold Improvements Credit
183000 Internal-Use Software Debit
183200 Internal-Use Software in Development Debit
183900 Accumulated Amortization on Internal-Use Software Credit
184000 Other Natural Resources Debit
184900 Allowance for Depletion Credit
189000 Other General Property, Plant, and Equipment Debit
189900 Accumulated Depreciation on Other General Property, Plant, and Equipment Credit
OTHER ASSETS
192100 Receivable From Appropriations Debit
192300 Contingent Receivable for Capital Transfers Debit
192500 Capital Transfers Receivable Debit
198000 Asset for Agency's Custodial and Non-Entity Liabilities Debit
199000 Other Assets Debit
199500 General Property, Plant, and Equipment Permanently Removed but Not Yet
Disposed
Debit
199900 Central Accounting Control Account Debit
200000 LIABILITIES
201000 Liability for Fund Balance With Treasury Credit
ACCRUED LIABILITIES - OTHER
211000 Accounts Payable Credit
211200 Accounts Payable for Federal Government Sponsored Enterprise Credit
212000 Disbursements in Transit Credit
213000 Contract Holdbacks Credit
214000 Accrued Interest Payable - Not Otherwise Classified Credit
214100 Accrued Interest Payable - Debt Credit
215000 Payable for Transfers of Currently Invested Balances Credit
215500 Expenditure Transfers Payable Credit
216000 Entitlement Benefits Due and Payable Credit
217000 Subsidy Payable to the Financing Account Credit
218000 Loan Guarantee Liability Credit
219000 Other Liabilities With Related Budgetary Obligations Credit
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 5 June 2013
219100 Employee Health Care Liability Incurred but Not Reported Credit
219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks Credit
219300 Allocation of Special Drawing Rights (SDRs) Credit
ACCRUED LIABILITIES - PAYROLL AND BENEFITS
221000 Accrued Funded Payroll and Leave Credit
221100 Withholdings Payable Credit
221300 Employer Contributions and Payroll Taxes Payable Credit
221500 Other Post Employment Benefits Due and Payable Credit
221600 Pension Benefits Due and Payable to Beneficiaries Credit
221700 Benefit Premiums Payable to Carriers Credit
221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit
222000 Unfunded Leave Credit
222500 Unfunded FECA Liability Credit
229000 Other Unfunded Employment Related Liability Credit
UNEARNED REVENUE
231000 Liability for Advances and Prepayments Credit
232000 Other Deferred Revenue Credit
240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections Credit
241000 Liability for Clearing Accounts Credit
DEBT
251000 Principal Payable to the Bureau of the Fiscal Service Credit
251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit
252000 Principal Payable to the Federal Financing Bank Credit
253000 Securities Issued by Federal Agencies Under General and Special Financing
Authority
Credit
253100 Discount on Securities Issued by Federal Agencies Under General and Special
Financing Authority
Debit
253200 Premium on Securities Issued by Federal Agencies Under General and Special
Financing Authority
Credit
253300 Amortization of Discount on Securities Issued by Federal Agencies Under
General and Special Financing Authority
Credit
253400 Amortization of Premium on Securities Issued by Federal Agencies Under
General and Special Financing Authority
Debit
254000 Participation Certificates Credit
259000 Other Debt Credit
ACTUARIAL LIABILITIES
261000 Actuarial Pension Liability Credit
262000 Actuarial Health Insurance Liability Credit
263000 Actuarial Life Insurance Liability Credit
265000 Actuarial FECA Liability Credit
266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs Credit
267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit
269000 Other Actuarial Liabilities Credit
OTHER LIABILITIES
291000 Prior Liens Outstanding on Acquired Collateral Credit
292000 Contingent Liabilities Credit
292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit
292300 Contingent Liability for Capital Transfers Credit
294000 Capital Lease Liability Credit
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 6 June 2013
296000 Accounts Payable From Canceled Appropriations Credit
297000 Liability for Capital Transfers Credit
298000 Custodial Liability Credit
298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial
Activity
Credit
299000 Other Liabilities Without Related Budgetary Obligations Credit
299500 Estimated Cleanup Cost Liability Credit
300000 NET POSITION
310000 Unexpended Appropriations - Cumulative Credit
310100 Unexpended Appropriations - Appropriations Received Credit
310200 Unexpended Appropriations - Transfers-In Credit
310300 Unexpended Appropriations - Transfers-Out Debit
310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of
Errors - Years Preceding the Prior Year
Debit
310600 Unexpended Appropriations - Adjustments Debit
310700 Unexpended Appropriations - Used Debit
310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of
Errors
Debit
310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in
Accounting Principles
Debit
320000 Appropriations Outstanding - Cumulative Debit
320100 Approprations Outstanding - Warrants Issued Debit
320600 Appropriations Outstanding - Adjustments Credit
331000 Cumulative Results of Operations Credit
340000 Fiduciary Net Assets Credit
341000 Contributions to Fiduciary Net Assets Credit
342000 Withdrawals or Distributions of Fiduciary Net Assets Debit
400000 BUDGETARY
ANTICIPATED RESOURCES
403200 Estimated Indefinite Contract Authority Debit
403400 Anticipated Adjustments to Contract Authority Credit
404200 Estimated Indefinite Borrowing Authority Debit
404400 Anticipated Reductions to Borrowing Authority Credit
404700 Anticipated Transfers to the General Fund of the Treasury - Current-Year
Authority
Credit
404800 Anticipated Transfers to the General Fund of the Treasury - Prior-Year Balances Credit
406000 Anticipated Collections From Non-Federal Sources Debit
407000 Anticipated Collections From Federal Sources Debit
TRANSFERS OF RECEIVABLES FROM INVESTED BALANCES
408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS -
Receivable - Transferred
Credit
408200 Allocations of Realized Authority - To Be Transferred From Invested Balances -
Transferred
Credit
408300 Transfers - Current-Year Authority - Receivable - Transferred Credit
APPROPRIATIONS REALIZED
411100 Debt Liquidation Appropriations Debit
411200 Liquidation of Deficiency - Appropriations Debit
Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I
U.S. Government Standard General Ledger Chart of Accounts
T/L S2 13-01 I - 7 June 2013
411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts Debit
411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts Debit
411500 Loan Subsidy Appropriation Debit
411600 Debt Forgiveness Appropriation Debit
411700 Loan Administrative Expense Appropriation Debit
411800 Reestimated Loan Subsidy Appropriation Debit
411900 Other Appropriations Realized Debit
412000 Anticipated Indefinite Appropriations Debit
412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable -
Cancellation
Debit
412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities Debit
412300 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable -
Temporary Reduction
Debit
412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable -
Temporary Reduction/Cancellation
Credit
412500 Loan Modification Adjustment Transfer Appropriation Debit
412600 Amounts Appropriated From Specific Invested TAFS - Receivable Debit
412700 Amounts Appropriated From Specific Invested TAFS - Payable Credit
412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In Debit
412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out Credit
CONTRACT AUTHORITY
413000 Appropriation To Liquidate Contract Authority Withdrawn Credit
413100 Current-Year Contract Authority Realized Debit
413200 Substitution of Contract Authority Credit
413300 Decreases to Indefinite Contract Authority Credit
413400 Contract Authority Withdrawn Credit
413500 Contract Authority Liquidated Credit
413600 Contract Authority To Be Liquidated by Trust Funds Credit
413700 Transfers of Contract Authority - Allocation Debit
413800 Appropriation To Liquidate Contract Authority Debit
413900 Contract Authority Carried Forward Debit
BORROWING AUTHORITY
414000 Substitution of Borrowing Authority Credit
414100 Current-Year Borrowing Authority Realized Debit
414200 Actual Repayment of Borrowing Authority Converted to Cash Credit
414300 Current-Year Decreases to Indefinite Borrowing Authority Realized Credit
414400 Borrowing Authority Withdrawn Credit
414500 Borrowing Authority Converted to Cash Credit
414600 Actual Repayments of Debt, Current-Year Authority Credit
414700 Actual Repayments of Debt, Prior-Year Balances Credit
414800 Resources Realized From Borrowing Authority Debit
414900 Borrowing Authority Carried Forward Debit
OTHER BUDGETARY RESOURCES
415000 Reappropriations - Transfers-In